Hewitt CPA Firm is currently completing the audit of Aston Enterprises, LLC, a manufacturer and retailer of specialty and luxury automobiles, and a long-time audit client. The partners assigned to the engagement are currently meeting to discuss the most appropriate way to gather evidence in order to support their tests of controls, based on their knowledge on the client. Which of the following choices most accurately describes what methods the partners of Hewitt CPA Firm will use in order to gather this type of evidence?

a) Because the audit client operates in a specialized industry, it is most likely that the auditors will decide to flowchart their understanding of internal control via a questionnaire. This will help to ensure that other staff members assigned to the audit will be able to quickly and fully understand the clients system of internal control.

b) Because the auditors and the audit firm have prior experience auditing this particular client, it is most likely that they will be able to rely on previous evidence gathered to support a conclusion on internal control, and only minimal procedures will be required this year.

c) The most appropriate method of testing the clients internal controls is ultimately a matter of auditor judgement. The auditor may decide to employ one or perhaps even more methods to gather evidence on internal control in order to support the conclusion they reach.

d) None of these answer choices are correct.